VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis
Vol 2 No 2 (2021): Oktober 2021 - Maret 2022

ANALISIS KINERJA KEUANGAN BERDASARKAN KONSEP VALUE FOR MONEY PADA BLUD PUSKESMAS MURUNG PUDAK KABUPATEN TABALONG

Luthfia Ayu Karina (Unknown)
Wahyu Ramadhani (Unknown)



Article Info

Publish Date
26 Jan 2022

Abstract

Research in quantitative descriptive type with the aim of analyzing the financial performance of public sector organizations using the Value for Money concept at the BLUD Puskesmas Murung Pudak for the period 2016-2020. The research data were analyzed using year-to-year analysis by comparing existing performance reports to overcome fluctuations that occur through measuring the performance of an organization with three main elements, namely Economic Ratios, Efficiency Ratios, and Effectiveness Ratios. The results showed that the financial performance of the Murung Pudak Public Health Center BLUD fluctuated during the study period. The Economic Ratio shows an average of 79% including in Less Economical, the average Efficiency Ratio of 102% is included in the Inefficient category, while the overall Effectiveness Ratio is found to be an average of 97% included in the Effective category.

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Journal Info

Abbrev

value

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

VALUE Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis accepts articles in the form of research results, literature review, brief research related to the fields of accounting, Government accounting, public finance, budgeting, Corporate governance, Islamic accounting, Islamic finance, Business ...